Effective July 1 2021, New Mexico is moving to destination-based gross receipts tax (GRT) rates and reporting for sales of tangible personal property. Under destination sourcing, wineries that hold a Direct Wine Shipment permit will be required to pay the combined state and local GRT rate in effect at the shipping address on wine sales […]
New Kansas DTC Legislation Update; CA Wineries Must File Report & Pay Tax by June 15
On May 19, 2021, Governor Kelly signed legislation (HB 2137) to change the Out-of-State Special Order Shipping Gallonage Tax and Sales Report from an annual to a quarterly report. The law also established new licensure and monthly reporting requirements for fulfillment houses that handle logistics, including warehousing, packaging, order fulfillment or shipping services on behalf […]
Kansas Now Requires Licensure & Reporting for All Fulfillment Houses
On May 19, 2021, Kansas Governor Kelly signed legislation (HB 2137) to create new licensing and reporting requirements for fulfillment houses that handle storage, packaging and shipping services on behalf of a winery that holds a Special Order Shipping license. The new law became effective upon publication in the Kansas Register on May 27, 2021. […]
Oregon Increases Monthly Limit for Winery Direct-to-Consumer Permittees
On May 21, 2021, Oregon Governor Kate Brown signed legislation (SB 406) increasing the amount of wine that a Direct Shipper permit is allowed to ship to an Oregon resident each month. Effective immediately, a winery with a valid Direct Shipper permit may ship up to five cases of wine, each containing not more than […]
Alabama Becomes 47th State to Open for Direct-to-Consumer Wine Shipping
Alabama Governor Kay Ivey signed legislation (H.B. 437), based on Wine Institute’s model direct shipping bill, on May 13, 2021. This makes Alabama the 47th state to allow winery direct-to-consumer (DTC) shipping. Wine Institute thanks Representative Terri Collins for sponsoring the bill and Governor Ivey for signing it. H.B. 437 becomes effective on August 1, 2021. Under the […]
DTC Changes in Tennessee
On May 12, 2021, Tennessee Governor Lee signed legislation (H.B. 1481) to increase the amount of wine that a direct shipper may now ship to a consumer per year, from three to six cases. This is for direct shippers producing less than 270,000 liters (30,000 cases) per year. The three case per person, per year, […]
Tennessee Governor Signs Workable Fulfillment Legislation
The Tennessee legislature has passed and the Governor has signed a bill that requires licensing and reporting by fulfillment houses and reporting of DTC shipment information by wineries. The bill(s), as originally filed, would have banned the use of fulfillment houses for DTC wine sales. Wine Institute worked with stakeholders and the ABC to craft a […]
Florida & Kansas Enact Laws Requiring Some Remote Sellers to Collect Sales Tax Beginning July 1, 2021
Florida: Under a new law, Chapter 2021-2, Laws of Florida, businesses that have no physical presence in the state, including wineries making direct-to-consumer shipments, must register with the Department of Revenue to collect and remit sales tax. Registration is required if businesses had over $100,000 in taxable retail sales of tangible personal property to Florida consumers during the previous […]
Register for Texas ABC Talk on New Temporary Licensing Process in Summer 2021
In order to launch a new license technology and support legislative ABC license/permit changes effective Sept. 1, the Texas ABC (TABC) must temporarily change the licensing process this summer. Wineries are invited to register for the free virtual “TABC Talk” on Wed., April 14 at 10am PST, which will provide guidance on how to submit applications and renewals […]
Kentucky Improves DTC Law
The Kentucky General Assembly has passed, and the Governor has signed, HB 415. The new law was enacted in order to correct flaws in the original DTC law, and to undo various effects of regulations that had been adopted to implement the original law. Of primary consequence is the explicit authorization of the use of […]